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STAR FISH & OYSTER COMPANY v. UNITED STATES

Civ. A. No. 2633.

223 F.Supp. 402 (1963)

STAR FISH & OYSTER COMPANY, Inc., a corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. Alabama, S. D.

November 7, 1963.

Attorney(s) appearing for the Case

Thomas M. Galloway, Collins, Galloway & Murphy, Herndon H. Wilson, Mobile, Ala., for plaintiff.

Vernol R. Jansen, Jr., U. S. Atty., Mobile, Ala., Hubert M. Doster, Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant.

DANIEL HOLCOMBE THOMAS, District Judge.

This is an action instituted under the provisions of 28 U.S.C. § 1346(a) (1) by the plaintiff to recover taxes paid under the Federal Insurance Contributions Act (26 U.S.C. § 3101 et seq.), and under the Federal Unemployment Tax Act (26 U.S. C. § 3301 et seq.), which taxes are alleged to have been erroneously paid by, and unlawfully collected from, the plaintiff for...

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